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1994 (10) TMI 322

Section 11 of the U. P. Sales Tax Act is directed against an order dated 3rd May, 1994 passed by the Sales Tax Tribunal, Bareilly whereby it upheld the levy of a penalty of ₹ 43,370/- under Section 10 (b) of the Central Sales Tax Act for assessment year 1986-87. 2. I have heard the learned counsel for the revisionist and the learned Standing Counsel. 3. The revisionist is a manufacturer of f .....

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aler-revisionist falsely represented that the generator was covered by the registration certificate and was, therefore, liable to penalty under Section 10 (b) of the Central Sales Tax Act. The penalty was accordingly 1 vied and the appeals preferred to the Assistant Commissioner (Judicial) and the Tribunal have failed. 4. The revisionist's contention is that the generator was purchased for gen .....

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khandsari. The Court took the view that it is the crusher which is required to manufacture khandsari sugar and the generator is required to run that crusher. This judgment came in November 1992 and no such view was available in the year 1986-87 when the dealer purchased the generator. The view taken in the said case is not of universal application and relates to a particular industry where the cr .....

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said form in which in clause (d) goods required in the generation or distribution of electricity or any other form of power are covered and in clause (e) the goods required for packing of the goods for sale or re-sale are mentioned. Relying upon these clauses in column 16 the learned counsel contended that for generator the revisionist should have got the registration certificate amended to includ .....

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the registration certificate penalty cannot be levied. In my view it was a case in which the revisionist acted bona fide in purchasing the generator under Form-C and making a statement that this machinery was covered by its registration certificate cannot be said to be false. It was, thus a case in which it could not be said that the dealer had made a false statement and no penalty can be levied .....

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